Notifications: Integrated Tax (Rate)

CBIC exempt IGST on satellite launch services

Notification No. G.S.R. 644(E) (16/10/2020)

To Amend No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017 So As To Exempt Satellite Launch Services Provided By ISRO, Antrix Co. Ltd And NSIL As Recommended By GST Council In Its 42nd Meeting Held On 05.10.2020. Notification No. 05/2020- Integrated Tax (Rate) dated 16th October, 2020. Government of India Ministry of Finance (D...

Read More

CBIC extends IGST exemption on 2 type of transportation Services

Notification No. 04/2020-Integrated Tax (Rate) [G.S.R. 605(E)] (30/09/2020)

Notification No. 04/2020 – Integrated  Tax (Rate)– dated 30th September, 2020- CBIC extends exemptions on supply Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India and Services by way of transportation of goods by a vessel from customs station of clear...

Read More

CBIC revises IGST rate of Matchsticks & Telephone Sets

Notification No. 03/2020-Intergrated Tax (Rate) [G.S.R. 217(E)] (25/03/2020)

CBIC amends notification No. 1/2017-Integreated Tax (Rate) to prescribe  uniform IGST rate of 12% on all matchsticks & 18 % on all telephone Sets vide Notification No. 03/2020-Intergrated Tax (Rate) dated 25th March, 2020. Ministry of Finance (Department of Revenue) Notification No. 03/2020-Intergrated Tax (Rate) New Delhi, the 25th ...

Read More

IGST reduced to 5% on MRO services of aircraft with full ITC

Notification No. 02/2020–Integrated Tax (Rate) [G.S.R. 1210(E)] (25/03/2020)

CBIC amends Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC vide Notification No. 02/2020–Integrated Tax (Rate) Dated 25th March, 2020. MINISTRY OF FINANCE (Department of Revenue) Notification No. 02/202...

Read More

IGST: CBIC notifies rate of GST on supply of lottery

Notification No. 1/2020-Integrated Tax (Rate) [G.S.R. 135(E)] (21/02/2020)

Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 1/2020-Integrated Tax (Rate) New Delhi, the 21st February, 2020 G.S.R. 135(E).– In exercise of the powers conferred by sub-s...

Read More

IGST: New service under reverse charge mechanism

Notification No. 28/2019-Integrated Tax (Rate) [G.S.R. 973(E)] (31/12/2019)

Notification No. 28/2019-Integrated Tax (Rate)– To amend notification No. 10/2017-Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 28/2019- ...

Read More

IGST exemption on certain services | 38th GST Council meeting

Notification No. 27/2019-Integrated Tax (Rate) [G.S.R. 972(E)] (31/12/2019)

Notification No. 27/2019-Integrated Tax (Rate) – To amend notification No. 9/2017-Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 27/2019-Integrated Tax (Rate) New Delhi, the 3...

Read More

IGST: Changes in GST rate on goods | 38th GST Council Meeting

Notification No. 26/2019-Integrated Tax (Rate) (30/12/2019)

Notification No. 26/2019-Integrated Tax (Rate)- Notification No. 01/2017-Integrated Tax (Rate) amended to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 26/2019-Integrated Tax (Rate) New Delhi, the 30th December...

Read More

IGST: Bus body building includes building of body on chassis of any vehicle

Notification No. 25/2019- Integrated Tax (Rate) [G.S.R. 871(E).] (22/11/2019)

Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 which is 'For the purposes of this entry, the term 'bus body building' shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.'...

Read More

IGST: Grant of alcoholic liquor licence is not a supply of goods/service

Notification No. 24/2019-Integrated Tax (Rate) [G.S.R 745(E)] (30/09/2019)

Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act vide Notification No. 24/2019-Integrated Tax (Rate) dated 30th September, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 24/2019...

Read More

IGST: CBIC amends entry related to GST on cement under RCM

Notification No. 23/2019- Integrated Tax (Rate) [G.S.R 742(E)] (30/09/2019)

CBIC amends notification No. 07/2019 – Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement vide Notification No. 23/2019-Integrated Tax (Rate) dated 30th September, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 23/2019- Integrated Tax (Rate) New Delhi, th...

Read More

IGST: Explanation on applicability of provisions related to supply of development rights

Notification No. 22/2019-Integrated Tax (Rate) [G.S.R 739(E)] (30/09/2019)

Seeks to amend notification No. 04/2018 – Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights vide Notification No. 22/2019-Integrated Tax (Rate) dated 30th September, 2019. Government of India Ministry of Finance (Department of Reve...

Read More

IGST: CBIC notifies certain services under RCM wef 01.10.2019

Notification No. 21/2019- Integrated Tax (Rate) [GSR 736(E)] (30/09/2019)

CBIC amends notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 21/2019-Integrated Tax (Rate) dated 30th September, 2019. Government of India Ministry of Finance (Department of Revenue) ...

Read More

CBIC exempts certain services from IGST wef 01.10.2019

Notification No. 20/2019- Integrated Tax (Rate) [G.S.R 733(E).] (30/09/2019)

Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 20/2019-Integrated Tax (Rate) dated 30th September, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 20/2019- Integrat...

Read More

Changes in IGST rates of various services wef 01.10.2019

Notification No. 19/2019- Integrated Tax (Rate) [G.S.R 730(E).] (30/09/2019)

Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 19/2019-Integrated Tax (Rate) dated 30th September, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 1...

Read More

IGST Exemption on supply of goods for specified projects under FAO

Notification No. 18/2019-Integrated Tax (Rate) [G.S.R. 723(E).] (30/09/2019)

CBIC exempts supply of goods for specified projects under Food and Agricultural Organisation of the United Nations (FAO) vide Notification No. 18/2019-Integrated Tax (Rate) dated 30th September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 18/2019-Integrated Tax (Rate) New Delhi, the 30th Septemb...

Read More

CBIC exempt IGST on supplies of silver & platinum by nominated agencies to registered persons

Notification No. 17/2019-Integrated Tax (Rate) [G.S.R. 719(E).] (30/09/2019)

Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons vide Notification No. 17/2019-Integrated Tax (Rate) dated 30th September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. ...

Read More

CBIC extends concessional IGST rates to specified projects under HELP/OALP

Notification No. 16/2019-Integrated Tax (Rate) [G.S.R. 716(E).-] (30/09/2019)

CBIC amends notification No 3/2017-Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and to notify other changes vide Notification No. 16/2019-Integrated Tax (Rate) dated 30th September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No....

Read More

IGST exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants

Notification No. 15/2019-Integrated Tax (Rate) [G.S.R. 713(E).] (30/09/2019)

Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants vide Notification No. 15/2019-Integrated Tax (Rate) dated 30th September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 15/20...

Read More

Changes in IGST rates for specified goods wef 01.10.2019

Notification No. 14/2019-Integrated Tax (Rate) [G.S.R. 710(E).] (30/09/2019)

Seeks to amend notification No 1/2017- Integrated Tax (Rate) dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019 vide Notification No. 14/2019-Integrated Tax (Rate) dated 30th September, 2019. GOVERNMENT OF INDIA MINISTRY O...

Read More

CBIC exempts hiring of Electric buses by local authorities from IGST

Notification No. 13/2019- Integrated Tax (Rate) [G.S.R. 542(E).] (31/07/2019)

Notification No. 13/2019- Integrated Tax (Rate)- CBIC seeks to exempt the hiring of Electric buses by local authorities from IGST. Government of India Ministry of Finance (Department of Revenue) Notification No. 13/2019- Integrated Tax (Rate) New Delhi, the 31st July 2019 G.S.R. 542(E).– In exercise of the powers conferred by sub-s...

Read More

IGST rate on Electric Vehicles, charger or charging stations for EVs

Notification No. 12/2019-Integrated Tax (Rate) [G.S.R. 541(E).] (31/07/2019)

Notification No. 12/2019-Integrated Tax (Rate)- CBIC seeks to reduce GST rate on Electric Vehicles (EVs), and charger or charging stations for Electric vehicles. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 12/2019-Integrated Tax (Rate) New Delhi, the 31st July, 2019 G.S.R. 541(E).– In exercise o...

Read More

GST exemption on goods supply by retail outlet established in departure area of international airport

Notification No. 11/2019-Integrated Tax (Rate) [G.S.R. 462(E)] (29/06/2019)

CBIC exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist vide Notification No. 11/2019-Integrated Tax (Rate) dated 29th June, 2019 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No....

Read More

IGST refund to retail outlets in departure area of international airport

Notification No. 10/2019–Integrated Tax (Rate) [G.S.R. 461(E)] (29/06/2019)

Notification No. 10/2019–Integrated Tax (Rate) Dated 29th June, 2019- CBIC specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. Government of...

Read More

IGST: Real Estate- Exercise of Option to pay tax- Date extended

Notification No. 09/2019- Integrated Tax (Rate) [G.S.R. 355(E).] (10/05/2019)

To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC vide Notification No. 9/2019- Integrated Tax (Rate) Dated 10th May, 2019 Government of India Ministry of Finance (Department of Revenue) Notification No. […]...

Read More

IGST rate on supply of goods for real estate sector under RCM by unregistered dealer

Notification No. 08/2019- Integrated Tax (Rate) (29/03/2019)

Notification No. 08/2019- Integrated Tax (Rate)– Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate.  Government of India Ministry of Finance (Department of Revenue) Notification No. 08/2019- Integrated Tax (Rate) ...

Read More

IGST on real estate sector under RCM on supply from unregistered supplier

Notification No. 07/2019-Integrated Tax (Rate) (29/03/2019)

Notification No. 07/2019- Integrated Tax (Rate)– Seeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 07/2019- Integrated Tax (Rate) New Delhi, the...

Read More

CBIC notifies person liable to pay IGST on development rights, FSI etc

Notification No. 06/2019-Integrated Tax (Rate) (29/03/2019)

Notification No. 06/2019-Integrated Tax (Rate)– Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. Government of India Ministry of Finance (Department of Revenue) Notification No. 06/2019-Integrated Tax (Rate) New Delhi, the 29th March, 2019 G.S.R (E).- In exercise of the po...

Read More

IGST: CBIC notifies Services taxable under RCM of real estate sector

Notification No. 05/2019- Integrated Tax (Rate) (29/03/2019)

Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 05/2019- Integrated Tax (Rate) New Delhi, the 29...

Read More

IGST on Real Estate Sector- CBIC exempt certain services

Notification No. 04/2019- Integrated Tax (Rate) (29/03/2019)

Notification No. 04/2019- Integrated Tax (Rate)– Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector Government of India Ministry of Finance (Department of Revenue) Notification No. 04/2019-Integrated Tax (Rate) New Del...

Read More

IGST rates on real estate sector services wef 01.04.2019

Notification No. 03/2019- Integrated Tax (Rate) [G.S.R. 256(E).] (29/03/2019)

Notification No. 03/2019- Integrated Tax (Rate)– Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. Also Read- CORRIGENDUM to Notification No. 03/2019-Integrated Tax (Rate) Dated 29th March, 2019 Governm...

Read More

IGST exemption on supply of services having place of supply in Nepal or Bhutan Reg.

Notification No. 02/2019-Integrated Tax (Rate) [G.S.R. 86(E)] (04/02/2019)

Exemption to Supply of services where place of supply is Nepal & Bhutan, against payment in rupees–  Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees...

Read More

RCM under IGST on procurement from unregistered dealer’s withdrawn

Notification No. 01/2019–Integrated Tax (Rate) [G.S.R. 72(E)] (29/01/2019)

Seeks to rescind notification No. 32/2017-Central Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts vide Notification No. 01/2019 – Integrated Tax (Rate) dated 29th January, 2019...

Read More

Reg. IGST on Transport of goods in containers by rail by any person other than Indian Railways

Notification No. 31/2018-Integrated Tax (Rate) [G.S.R. 1278(E)] (31/12/2018)

CBIC seeks to insert explanation in an item in notification No. 8/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017 vide Notification No. 30/2018-Integrated Tax (Rate) dated 31st December, 2018....

Read More

IGST: New services under Reverse Charge Mechanism wef 01.01.2019

Notification No. 30/2018-Integrated Tax (Rate) (31/12/2018)

Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018 vide Notification No. 30/2018-Integrated Tax (Rate) dated 31st December, 2018. Government of India Ministry of Fi...

Read More

CBIC exempt certain services from IGST w.e.f. 1st January 2019

Notification No. 29/2018-Integrated Tax (Rate) (31/12/2018)

Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018 vide Notification No. 29/2018-Integrated Tax (Rate) dated 31st December, 2018. Government of India Ministry of Finance (Department of Revenue) Notification ...

Read More

Changes in IGST rates on various services from 1st January 2019

Notification No. 28/2018-Integrated Tax (Rate) (31/12/2018)

Notification No. 28/2018-Integrated Tax (Rate)- Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018 ...

Read More

CBIC exempts IGST on supply of gold by nominated agencies to registered persons

Notification No. 27/2018-Integrated Tax (Rate) [G.S.R. 1266(E).] (31/12/2018)

CBIC exempt integrated tax (IGST) on supply of gold by nominated agencies to registered persons subject to conditions notified by Notification No. 27/2018-Integrated Tax (Rate) dated 31st December, 2018. Government of India Ministry of Finance (Department of Revenue) Notification No. 27/2018- Integrated Tax (Rate) New Delhi, the 31st De...

Read More

CBIC exempt IGST on certain goods WEF 1st January 2019

Notification No. 26/2018-Integrated Tax (Rate) [G.S.R. 1265(E).] (31/12/2018)

CBIC further amends notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting vide Notification No. 26/2018-Integrated Tax (Rate) dated 31st December, 2018. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 26/2018-Int...

Read More

Changes in IGST rates on goods wef 01.01.2019

Notification No. 25/2018-Integrated Tax (Rate) [G.S.R. 1264(E).] (31/12/2018)

CBIC amends notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting vide Notification No. 25/2018-Integrated Tax (Rate) dated 31st December, 2018....

Read More

CBIC amends Table 43 of notification No. 9/2017 – Integrated Tax (Rate)

Notification No. 24/2018-Integrated Tax (Rate) [G.S.R. 907(E)] (20/09/2018)

Seeks to insert explanation in an entry in notification No. 9/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017. Government of India Ministry of Finance (Department of Revenue) Notification No. 24/2018-Integrated Tax (Rate) New Delhi, the 20th September, 2018 G.S.R. 907(E).- In exercise of ...

Read More

No RCM on payment of tax U/s. 5(4) of IGST Act, 2017 till 30.09.2019

Notification No. 23/2018 – Integrated Tax (Rate) [G.S.R. 744(E)] (06/08/2018)

Reverse charge Mechanism (RCM) under section 5(4) of the IGST Act, 2017, for procurement from unregistered dealer’s deferred till 30.09.2019 vide Notification No. 23/2018 – Integrated Tax (Rate) Dated: 6th August, 2018. ...

Read More

Concessional IGST rate on specified handicraft items WEF 27.07.2018

Notification No. 22/2018-Integrated Tax (Rate) [G.S.R. 699(E)] (26/07/2018)

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the inter-state supplies of handicraft good...

Read More

CBIC allows Refund of IGST credit to fabric manufacturers

Notification No. 21/2018-Integrated Tax (Rate) [G.S.R. 698(E)] (26/07/2018)

G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council, hereby makes the fo...

Read More

Changes in List of goods exempt from IGST wef 27.07.2018

Notification No. 20/2018-Integrated Tax (Rate) [G.S.R. 697(E)] (26/07/2018)

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department...

Read More

Revised IGST rates on various Goods WEF 27th July, 2018

Notification No. 19/2018-Integrated Tax (Rate) [G.S.R. 696(E)] (26/07/2018)

CBIC notifies reduced IGST Rates on Several Goods vide Notification No. 19/2018-Integrated Tax (Rate), Dated: 26th July, 2018 with effect from 27th of July, 2018....

Read More

IGST on Composite supply of works contract to Govt: Term ‘Business’ clarified

Notification No. 18/2018-Integrated Tax (Rate) [G.S.R. 686(E)] (26/07/2018)

CBIC inserts following explanation in notification No. 8/2017 – Integrated Tax (Rate) in Table, against serial number 3 (Related to Composite supply of works contract to Government) , in column (3), in item (vi)- For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Cent...

Read More

IGST on Services in relation to a function entrusted to a municipality

Notification No. 17/2018-Integrated Tax (Rate) [G.S.R. 685(E)] (26/07/2018)

CBIC notifies vide Notification No. 17/2018-Integrated Tax (Rate), Dated: 26th July, 2018 with effect from 27th of July, 2018 that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service. Government of India Ministry of […]...

Read More

RCM on services by individual DSAs to banks/ NBFCs wef 27.07.2018

Notification No. 16/2018-Integrated Tax (Rate) [G.S.R. 684(E)] (26/07/2018)

Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM) vide Notification No. 16/2018-Integrated Tax (Rate), Dated: 26th July, 2018 with effect from 27th of J...

Read More

CBIC notifies IGST exemption on certain services from 27th of July, 2018

Notification No. 15/2018-Integrated Tax (Rate) [G.S.R. 683(E)] (26/07/2018)

Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services with effect from 27th of July, 2018 vide Notification No. 15/2018-Integrated Tax (Rate), Dated: 26th July, 2018 as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. Government of India Ministry of Finance (Dep...

Read More

IGST rates on various services with effect from 27th July, 2018

Notification No. 14/2018-Integrated Tax (Rate) [G.S.R. 682(E)] (26/07/2018)

CBIC notifies IGST rates of various services with effect from 27th of July, 2018 vide Notification No. 14/2018-Integrated Tax (Rate),  Dated: 26th July, 2018 as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. Government of India Ministry of Finance (Department of Revenue) New Delhi Notification No. 1...

Read More

Reverse charge mechanism u/s 5(4) of IGST Act suspended till 30.09.2018

Notification No.13/2018 – Integrated Tax (Rate) [G.S.R. 595(E)] (29/06/2018)

Seeks to exempt payment of tax under section 5(4) of IGST Act, 2017 till 30.09.2018 vide Notification No.13/2018 – Integrated Tax (Rate) dated 29th June, 2018....

Read More

IGST on Priority Sector Lending Certificate under Reverse Charge Mechanism

Notification No. 12/2018-Integrated Tax (Rate) [G.S.R. 506(E)] (28/05/2018)

Notification No. 12/2018-Integrated Tax (Rate)- CBEC notifies levy of GST on Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)  by amending notification No. 04/2017- Integrated Tax (Rate) dated 28.06.2017....

Read More

Reverse charge mechanism u/s 5(4) of IGST Act suspended till 30.06.2018

Notification No. 11/2018 – Integrated Tax (Rate) (23/03/2018)

Reverse charge mechanism- Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018 vide Notification No. 11/2018 – Integrated Tax (Rate)...

Read More

Corrigendum to Notification No. 7/2018-IGST (Rate), dated 25.01.2018

Notification No. G.S.R. 107(E) (01/02/2018)

G.S.R. 107(E).— In the notification of the Government of India, Ministry of Finance (Department of Revenue), No.7/2018-Integrated Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 84(E), dated the 25th January, 2018...

Read More

CBEC amends Notification related to concessional IGST rate on scientific equipments

Notification No. 10/2018- Integrated Tax (Rate) [G.S.R. 87(E)] (25/01/2018)

GST, goods and services tax, GST Notifications, IGST, (i) in column (2), for the entry, the following entry shall be substituted, namely: Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital;...

Read More

CBEC notifies Changes in Rate of IGST on Motor Vehicle wef 25.01.2018

Notification No. 09/2018–Integrated Tax (Rate) [G.S.R. 86(E)] (25/01/2018)

LIST OF GOODS ON WHICH IGST RATE RECOMMENDED FOR REDUCTION FROM 28% TO18%: Old and used motor vehicles [medium and large cars and SUVs] on the margin of the supplier, subject to the condition that no input tax credit of central excise duty/value added tax or GST paid on such vehicles has been availed by him....

Read More

CBEC notifies changes in list of goods exempt from IGST wef 25.01.2018

Notification No. 08/2018-Integrated Tax (Rate) [G.S.R. 85(E)] (25/01/2018)

CBEC makes following further amendments in notification No. 2/2017- Integrated Tax (Rate), dated 28th June, 2017 related to List of goods exempt from IGST ...

Read More

CBEC notifies Revised IGST Rate on Various Goods wef 25.01.2018

Notification No. 07/2018-Integrated Tax (Rate) [G.S.R. 84(E)] (25/01/2018)

Notification No. 7/2018-Integrated Tax (Rate) amending IGST Rates on Precious stones (other than diamonds), ungraded precious stones (other than diamonds) etc...

Read More

CBEC exempts royalty and license fee included in transaction value from IGST

Notification No. 06/2018-Integrated Tax (Rate) [G.S.R. 74(E)] (25/01/2018)

Notification No. 6/2018-Integrated Tax (Rate) Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007....

Read More

CBEC exempts Central Govt’s share of Profit Petroleum from IGST

Notification No. 05/2018-Integrated Tax (Rate) [G.S.R. 73(E).] (25/01/2018)

Notification No. 5/2018-Integrated Tax (Rate) CBEC hereby exempts the inter-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the integrated tax as is leviable on the consideration paid to the Central Government in the form of Central Government’s shar...

Read More

Revised Procedure for tax payment on construction services against transfer of development right & vice versa

Notification No. 04/2018-Integrated Tax (Rate) [G.S.R 72(E)] (25/01/2018)

Notification No. 4/2018-Integrated Tax (Rate) Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa...

Read More

RCM on immovable property renting by Govt to registered person wef 25.01.2018

Notification No. 03/2018-Integrated Tax (Rate) [G.S.R. 71(E)] (25/01/2018)

From 25.01.2018 Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM)....

Read More

IGST: CBEC exempt Certain Services wef 25.01.2018 from GST

Notification No. 02/2018-Integrated Tax (Rate) [G.S.R. 70(E)] (25/01/2018)

Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018 vide Notification No. 2/2018- Integrated Tax (Rate)...

Read More

CBEC notifies revised IGST rates on various services wef 25.01.2018

Notification No. 01/2018-Integrated Tax (Rate) [G.S.R. 69(E)] (25/01/2018)

Notification No. 1/2018-Integrated Tax (Rate)- Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018....

Read More

Reg. IGST on supply of Skimmed milk powder, or concentrated milk

Notification No. 50/2017- Integrated Tax (Rate) [G.S.R. 1402(E)] (14/11/2017)

Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act,...

Read More

IGST exemption on Services by way of admission to a protected monument

Notification No. 49/2017- Integrated Tax (Rate) [G.S.R. 1408(E)] (14/11/2017)

IGST exemption to admission to protected monument and to consolidate entry at Sl. No. 12A & 12B vide Notification No. 49/2017- Integrated Tax (Rate)...

Read More

Revised IGST Rate for restaurants & job work on handicraft goods notified

Notification No. 48/2017-Integrated Tax (Rate) [G.S.R. 1407(E)] (14/11/2017)

Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on handicraft goods @ 5% and to substitute Services provided in item (vi) against Sl No. 3 in table vide Notification No. 48/2017-Integrated Tax (Rate)...

Read More

Reg. concessional IGST rate of 5% on scientific & technical equipments

Notification No. 47/2017-Integrated Tax (Rate) [G.S.R. 1396(E)] (14/11/2017)

Concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions vide Notification No. 47/2017-Integrated Tax (Rate)...

Read More

Restriction of ITC on certain fabrics under IGST Act, 2017 notified

Notification No. 46/2017- Integrated Tax (Rate) [G.S.R. 1395(E)] (14/11/2017)

CBEC amends notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics vide Notification No. 46/2017- Integrated Tax (Rate). ...

Read More

CBEC notifies Reverse charge on raw cotton under IGST Act, 2017

Notification No. 45/2017- Integrated Tax (Rate) [G.S.R. 1394(E)] (14/11/2017)

CBEC amends notification no. 4/2017- Integrated tax (rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton vide Notification No. 45/2017- Integrated Tax (Rate). ...

Read More

CBEC notifies IGST exemptions as decided in 23rd GST council Meeting

Notification No. 44/2017- Integrated Tax (Rate) [G.S.R. 1393(E)] (14/11/2017)

CBEC amends notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to 23rd gst council decisions regarding gst exemptions vide Notification No. 44/2017- Integrated Tax (Rate)...

Read More

Revised IGST Rates to give effect to GST council decisions notified

Notification No. 43/2017- Integrated Tax (Rate) [G.S.R. 1392(E)] (14/11/2017)

CBEC amends notification no. 1/2017- Integrated tax (rate) dated 28.06.2017 to give effect to 23rd GST council decisions regarding GST rates vide Notification No. 43/2017- Integrated Tax (Rate). ...

Read More

IGST exemption on inter-state supply of services to Nepal & Bhutan

Notification No. 42/2017-Integrated Tax (Rate) [G.S.R. 1338(E)] (27/10/2017)

Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR vide Notification No. 42/2017-Integrated Tax (Rate). ...

Read More

CBEC notifies 0.1% IGST on intra-State supply of taxable goods for export

Notification No. 41/2017-Integrated Tax (Rate) [G.S.R. 1321(E)] (23/10/2017)

Notification No. 41/2017-Integrated Tax (Rate)- Seeks to prescribe Integrated Tax rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. ...

Read More

IGST reduced on Food preparations in containers for weaker sections

Notification No. 40/2017-Integrated Tax (Rate) [G.S.R. 1311(E)] (18/10/2017)

Notification No. 40/2017-Integrated Tax (Rate)- Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. ...

Read More

IGST on Composite supply of works contract, Transport, GTA, Renting of Motor Vehicle, Job Work Etc.

Notification No. 39/2017-Integrated Tax (Rate) [G.S.R. 1278(E)] (13/10/2017)

G.S.R.......... (E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1)...

Read More

Integrated Tax rate on the leasing of motor vehicles

Notification No. 38/2017-Integrated Tax (Rate) [G.S.R. 1291(E)] (13/10/2017)

In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the integrated tax on inter-State supplies of goods, the description of which is specified in column (3) of the Table below, fal...

Read More

IGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap by Govt

Notification No. 37/2017-Integrated Tax (Rate) [G.S.R. 1290(E)] (13/10/2017)

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, the Central Government...

Read More

IGST exemption on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim

Notification No. 36/2017-Integrated Tax (Rate) [G.S.R. 1289(E)] (13/10/2017)

In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendments in the notifi...

Read More

CBEC amends IGST Rate on various Products as per 22nd GST Council Decision

Notification No. 35/2017-Integrated Tax (Rate) [G.S.R. 1288(E)] (13/10/2017)

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India...

Read More

IGST under RCM on services provided by Overseeing Committee members to RBI

Notification No. 34/2017-Integrated Tax (Rate) [G.S.R. 1277(E)] (13/10/2017)

GSR......(E).-In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government on the recommendations of the Council hereby makes the following further amendments in the notification of the Government of India...

Read More

CBEC amends Exemptions on supply of services under IGST Act, 2017

Notification No. 33/2017-Integrated Tax (Rate) [G.S.R. 1276(E)] (13/10/2017)

In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of th...

Read More

Reverse charge mechanism u/s 5(4) of IGST Act suspended till 31.03.2018

Notification No. 32/2017- Integrated Tax (Rate) [G.S.R. 1263(E)] (13/10/2017)

Council, hereby exempts the inter-State supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the integrated tax leviable thereon under sub-section (4) of section 5 of the said Act....

Read More

IGST: Exempting supply of services associated with transit cargo to Nepal and Bhutan

Notification No. 31/2017-Integrated Tax (Rate) [G.S.R. 1212(E)] (29/09/2017)

IGST Exemption on Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries) vide Notification No. 31/2017- Integrated Tax (Rate)...

Read More

IGST: Reverse Charge on all legal Services by Advocates

Corrigendum to Notification No. 10/2017-Integrated Tax (Rate) [G.S.R. 1200(E)] (25/09/2017)

Corrigendum to Notification No. 10/2017-Integrated Tax (Rate) Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly....

Read More

IGST exemption on inter-State supply of skimmed milk powder

Notification No. 30/2017- Integrated Tax (Rate) [G.S.R. 1198(E)] (22/09/2017)

Skimmed milk powder, or concentrated milk- When supplied to a distinct person as per sub - section (4) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), for use in production of milk [for distribution through dairy cooperatives] and not for further supply of skimmed milk powder, or concentrated milk as such....

Read More

IGST: No refund of un-utilized ITC on supply of corduroy fabrics

Notification No. 29/2017-Integrated Tax (Rate) [G.S.R. 1194(E)] (22/09/2017)

Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017 prescribing No refund of un-utilized ITC on supply of corduroy fabrics. ...

Read More

IGST notification on GST council decisions regarding GST exemptions

Notification No. 28/2017-Integrated Tax (Rate) [G.S.R. 1193(E)] (22/09/2017)

Seeks to amend Notification No. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 28/2017-Integrated Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1193 (E).- In exercise of the powers conf...

Read More

IGST notification to give effect to GST council decisions regarding GST rates

Notification No. 27/2017-Integrated Tax (Rate) [G.S.R. 1192(E)] (22/09/2017)

Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (...

Read More

IGST exemption on supply of heavy water & nuclear fuels to NPCIL

Notification No. 26/2017-Intergrated Tax (Rate) [G.S.R. 1184(E)] (21/09/2017)

Notification No. 26/2017-Intergrated Tax (Rate) GST Council, hereby exempts inter-state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 ...

Read More

IGST exemption on tickets of FIFA U-17 World Cup 2017

Notification No. 25/2017-Intergrated Tax (Rate) [G.S.R. 1183(E)] (21/09/2017)

Notification No. 25/2017-Intergrated Tax (Rate)- Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017 ...

Read More

IGST Rate on Works Contract Services provided to Govt. for non commercial purpose

Notification No. 24/2017-Intergrated Tax (Rate) [G.S.R. 1182(E)] (21/09/2017)

Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of...

Read More

IGST: ECO to pay GST on services provided by way of house-keeping

Notification No. 23/2017-Integrated Tax (Rate) (22/08/2017)

Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc....

Read More

IGST: GST RCM provisions amended & explanation for LLP inserted

Notification No. 22/2017-Integrated Tax (Rate) [G.S.R. 1051(E)] (22/08/2017)

Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP. A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm....

Read More

IGST exemption on services by Fair Price Shops to Govt / FIFA etc

Notification No. 21/2017-Integrated Tax (Rate) [G.S.R. 1050(E)] (22/08/2017)

Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP....

Read More

IGST- Reduction in rate on specified supplies of Works Contract Services etc

Notification No. 20/2017-Integrated Tax (Rate) (22/08/2017)

Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & dis...

Read More

IGST rate on specified parts of tractors reduced from 28% to 18 %

Notification No. 19/2017- Integrated Tax (Rate) [G.S.R. 1033(E)] (18/08/2017)

CBEC reduces IGST rate on specified parts of tractors reduced from 28% to 18% which includes Brakes assembly and its parts thereof for tractors, Gear boxes and parts thereof for tractors, Transaxles and its parts thereof for tractors, Road wheels and parts and accessories thereof for tractors, Radiator assembly for tractors and parts ther...

Read More

IGST exemption to SEZs on import of Services by a unit/developer in an SEZ

Notification No. 18/2017-Integrated Tax (Rate) (05/07/2017)

Central Government hereby exempts services imported by a unit or a developer in the Special Economic Zone for authorized operations, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017)....

Read More

Browse All Categories

CA, CS, CMA (5,053)
Company Law (6,720)
Custom Duty (8,087)
DGFT (4,389)
Excise Duty (4,411)
Fema / RBI (4,438)
Finance (4,699)
Income Tax (35,127)
SEBI (3,757)
Service Tax (3,627)

Search Posts by Date

December 2020
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
28293031